Abbott, A.: 1988,The System of Professions
(University of Chicago Press, Chicago).Google Scholar
Anderson, G.: 1985, ‘A Fresh Look At Standards of Professional Conduct’,Journal of Accountancy (Sept.), 91–92.
Anderson, G. and R. Ellyson: 1986, ‘Restructuring Professional Standards: The Anderson Report’,Journal of Accountancy, 92–104.
Armstrong, M.: 1987, ‘Moral Development and Accounting Education’,Journal of Accounting Education (Spring), 27–42.
Axline, L.: 1990, ‘The Bottom Line on Ethics’,Journal of Accountancy (Dec.), 87–92.
Bishop, A. and R. Tondkar: 1987, ‘Development of a Professional Code of Ethics’,Journal of Accountancy (May), 97–104.
Blank, M.: 1985, ‘Socialization in Public Accounting Firm’, unpublished dissertation, Pennsylvania State University.
Campbell, D. and L. Parker: 1992, ‘SEC Communications to the Audit Profession: An Analysis of Enforcement Actions’,Journal of Accounting and Public Policy, 297–330.
Carlin, J.: 1966,Lawyers' Ethics: A Survey of the New York Bar
(Russell Sage, New York).Google Scholar
Carpenter, D.: 1991, ‘Ethics and the Accounting Profession-A Series of Unreliable Views?’, unpublished paper.
Chua, F. and M. Mathews: 1990, ‘Professional Ethics, Public Confidence and Accounting Education’, unpublished paper.
Copeland, J.: 1988, ‘Dealing with the Ethics Dilemma: A Shared Responsibility’,Georgia Journal of Accounting (Spring), 25–36.
Covaleski, M. and M. Dirsmith: 1991, ‘The Management of Legitimacy and Power in Public Sector Administration’,Journal of Accounting and Public Policy, 135–156.
Davis, S. and J. Ketz: 1991, ‘Fraud and Accounting Research’,Accounting Horizons (Sept.), 135–156.
DiMaggio, P. and W. Powell: 1983, ‘The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields’ (Feb.),American Sociological Review
(2), 147–160.Google Scholar
Fogarty, T.: 1992, ‘Organizational Socialization in Accounting Firms: A Theoretical Framework and Agenda for Future Research’,Accounting, Organizations and Society, 129–150.
Fogarty, T., J. Heian and D. Knutson: 1991, ‘The Rationality of Doing Nothing: Auditors' Responses to Legal Liability In An Institutionalized Environment’,Critical Perspectives on Accounting, 201–226.
Fuglister, J., H. Meier and E. Obersteiner: 1991, ‘Does Assertiveness Training Improve the Ethical Behavior of Accounting Students?’, unpublished paper.
Fulmer, W. and B. Cargile: 1987, ‘Ethical Perspectives of Accounting Students: Does Exposure to a Code of Professional Ethics Help?’,Issues in Accounting Education (Fall), 207–219.
Galashiewicz, J.: 1985, ‘Professional Networks and the Institutionalization of a Single Mind Set’,American Sociological Review, 639–658.
Graber, D.: 1979, ‘Ethics Enforcement — How Effective?’,CPA Journal (Sept.), 11–16.
Grollman, W. and J. Van Hise: 1990, ‘Ethical Dilemmas of Management Accounting’, unpublished paper.
Harris, J. and M. Reynolds: 1992, ‘Formal Codes: The Deliniation of Ethical Dilemmas’,Advances in Public Interest Accounting, 1–17.
Higgins, T. and W. Olson: 1972, ‘Restating the Ethics Code: A Decision for the Times’,Journal of Accountancy (March), 37–39.
Hiltebeitel, K. and S. Jones: 1991, ‘Initial Evidence on the Impact of Integrating Ethics into Accounting Education’,Issues in Accounting Education (Fall), 262–275.
Hoff, J.: 1989, ‘Students, Ethics and Surveys’,Journal of Business Ethics (Oct.), 823–825.
Johnston, M. and R. Schuler: 1972, ‘Attitudes and Behaviors’,Annual Review of Sociology, 1–24.
Kamens, D.: 1977, ‘Legitimating Myths and Educational Organizations: The Relationship Between Organizational Ideology and Formal Structure’,American Sociological Review
(2), 208–221.Google Scholar
Kelly, L.: 1983, ‘The Value to the Individual Professional Man of Strict Adherence to His Code of Ethics’,Journal of Accountancy (Nov.), 140–142.
Langenderfer, H. and J. Rockness: 1985, ‘Integrating Ethics into the Accounting Curriculum: Issues, Problems and Solutions’,Issues in Accounting Education (Spring), 58–69.
Larson, M.: 1977,The Rise of Professionalism
(University of California Press, Berkeley).Google Scholar
Lasch, C.: 1978,The Culture of Narcissism: American Life in an Age of Diminishing Expectations
(Norton, New York).Google Scholar
Lehman, C.: 1988, ‘Accounting Ethics: Survival of the Fitness’,Advances in Public Interest Accounting, 71–82.
Loeb, S.: 1971, ‘A Survey of Ethical Behavior in the Accounting Profession’,Journal of Accounting Research, 287–306.
Loeb, S.: 1972, ‘Enforcement of the Code of Ethics: A Survey’,The Accounting Review, 1–10.
Loeb, S.: 1989, ‘Ethics Committees and Consultants in Public Accounting’,Accounting Horizons (Dec.), 1–10.
Loeb, S.: 1988, ‘Teaching Students Accounting Ethics: Some Critical Issues’,Issues in Accounting Education, 316–329.
Lowe, E.: 1987, ‘Ethics in Our 100-Year History’,Journal of Accountancy (May), 78–109.
McDonald, M.: 1992, ‘A Framework for Teaching Ethics to Accounting Students’, unpublished paper.
Meyer, J.: 1978, ‘Strategies for Future Research: Varieties of Environmental Variation’, in M. Meyer (ed.),Environment and Organization
(Josey Bass, San Francisco), pp. 352–368.Google Scholar
Meyer, J. and B. Rowan: 1977, ‘Institutional Organizations: Formal Structure as Myth and Ceremony’,American Journal of Sociology, 340–361.
Meyer, J., W. Scott and D. Strang: 1987, ‘Centralization Fragmentation and School District Complexity’,Administrative Science Quarterly, 186–201.
Mezias, S.: 1990, ‘An Institutional Model of Organizational Practice: Financial Reporting at the Fortune 200’,Administrative Science Quarterly, 431–457.
Moran, M. and G. Previts: 1984, ‘The SEC and the Profession: 1934–1984, The Realities of Self-Regulation’,Journal of Accountancy (July), 68–83.
Neu, D.: 1991, ‘New Stock Issues and the Institutional Production of Trust’,Accounting, Organizations and Society, 185–200.
O'Leary, T. and R. Boland: 1987, ‘Self-Regulation, Public Interest and the Accounting Profession’,Research in Accounting Regulation, 103–121.
Oliver, C.: 1991, ‘Strategic Responses to Institutional Processes’,Academy of Management of Review, 145–179.
Orton, J. and K. Weick: 1990, ‘Loosely Coupled Systems: A Reconceptualization’,Academy of Management Review, 203–223.
Peters, T. and R. Waterman: 1982,In Pursuit of Excellence: Lessons from America's Best-Run Companies
(Harper and Row, New York).Google Scholar
Ponemon, L.: 1990, ‘Ethical Judgments in Accounting: A Cognitive-Developmental Perspective’,Critical Perspectives on Accounting, 191–215.
Ponemon, L.: 1992, ‘Ethical Reasoning and Selection Socialization in Accounting’,Accounting, Organizations and Society, 239–258.
Ponemon, L. and A. Glazer: 1990, ‘Accounting Education and Ethical Development: The Influence of Liberal Learning on Students and Alumni in Accounting Practice’,Issues in Accounting Education (Fall), 195–208.
Powell, W: 1987, ‘Institutional Effects on Organizational Structure and Performance’, in L. Zucker (ed.),Institutional Patterns and Organizations
(Ballinger, Cambridge MA), pp. 115–136.Google Scholar
Preston, A., D. Scarbrough and R. Chilton: 1990, ‘Transformation in the Moral Code and Ethics of the U.S. Accounting Profession, 1960–1988: A Tale of Changing Narratives of Legitimation’, unpublished paper.
Rest, J.: 1986,Moral Development: Advances in Research and Theory
(Praeger, New York).Google Scholar
Ritti, R. and J. Silver: 1986, ‘Early Processes of Institutionalization: The Dramaturgy of Exchange’,Administrative Science Quarterly, 25–42.
Robison, W.: 1990, ‘Subordinates and Moral Dilemmas’, unpublished paper.
Ruland, R. and C. Lindblom: 1992, ‘Ethics and Disclosure: An Analysis of Conflicting Duties’,Critical Perspectives on Accounting, 259–272.
Schlacter, P.: 1991, ‘Organizational Influences on Individual Ethical Behavior in Public Accounting’, unpublished paper.
Scribner, E. and M. Dillaway: 1989, ‘Strengthening the Ethics Content of Accounting Courses’,Journal of Accounting Education (Spring), 41–56.
Sellers, J.: ‘An International Perspective on Professional Ethics’, unpublished paper.
Shaub, M.: 1988, ‘Restructuring the Code of Ethics: A Review of the Anderson Committee Report and its Implications’,Accounting Horizon, 89–97.
Shaub, M.: 1991, ‘Trends in the Cognitive Moral Development of Auditors and Accounting Students’, unpublished paper.
Solomon, I.: 1987, ‘Multi-Auditor Judgment/Decision Making Research’,Journal of Accounting Literature, 1–25.
Thomas, C.: 1991, ‘Are Younger Managers Less Ethical?’,New Accountant (March), 3–7, 25.
Thomas, J.: 1985, ‘Justice as Interaction: Loose Coupling and Mediations in the Adversary Process’,Symbolic Interaction, 243–260.
Tidrick, D.: 1990, ‘Disciplinary Actions by the AICPA Against Individual Members, 1980–1990’,Research in Accounting Regulation, 163–177.
Trevino, L. and S. Youngblood: 1990, ‘Bad Applies in Bad Barrels: A Causal Analysis of Ethical Decision-Making Behavior’,Journal of Applied Psychology, 378–385.
Turner, J. and R. Jensen: 1987, ‘Recent Episodes in the “Oversight Cycle”, of Accounting Self-Regulation’,Research in Accounting Regulation, 35–50.
Weick, K.: 1976, ‘Educational Organizations as Loosely Coupled Systems’,Administrative Science Quarterly, 1–19.
Welton, R. and J. Davis: 1992, ‘Improving Professional Ethics: Can Ethical Behavior Be Changed?’, unpublished paper.
Zucker, L.: 1987, ‘Where do Institutional Patterns Come From?’, inInstitutional Patterns and Organizations
(L. Zucker, ed.) Ballinger, Cambridge MA, pp. 23–49.Google Scholar